https://www.taxtmi.com/caselaws?id=148268 The court determined that groundnuts are to be considered "oil-seeds" for taxation purposes under the Sales Tax Act. Relying on commercial understanding and common usage in business circles, the court held that groundnuts fall within the category of oil-seeds, upholding the tax imposed on the appellant's purchases. Despite the appellant's failure to follow the statutory appeal process, the court decided on the merits and dismissed the appeal with costs. en-us Mon, 07 Aug 1967 00:00:00 +0530 Wed, 24 Apr 2013 17:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148268 The court determined that groundnuts are to be considered "oil-seeds" for taxation purposes under the Sales Tax Act. Relying on commercial understanding and common usage in business circles, the court held that groundnuts fall within the category of oil-seeds, upholding the tax imposed on the appellant's purchases. Despite the appellant's failure to follow the statutory appeal process, the court decided on the merits and dismissed the appeal with costs. Case-Laws VAT and Sales Tax Mon, 07 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148268